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Articles 211 - 240 of 512
Full-Text Articles in Entire DC Network
Spring Meeting Of Council, May 21-23, 2000, Westin Rio Mar Resort ,Rio Grande, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Spring Meeting Of Council, May 21-23, 2000, Westin Rio Mar Resort ,Rio Grande, Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Management Of An Accounting Practice Handbook, Volume 2. Administration, May 2000, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Doctoral Dissertations
The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.
The theoretical backbone of this study was traced back to the …
Agile Competition: The Emergence Of A New Industrial Order; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa)
Agile Competition: The Emergence Of A New Industrial Order; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Adopting And Implementing Shared Services; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Adopting And Implementing Shared Services; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Tackling Tough Tax Issues For Nonprofit Organizations, Robert R. Lyons
Cpa's Guide To Tackling Tough Tax Issues For Nonprofit Organizations, Robert R. Lyons
Guides, Handbooks and Manuals
No abstract provided.
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999 (As Amended-July 2000); Isb No. 2, Independence Standards Board
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999 (As Amended-July 2000); Isb No. 2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Meeting Of January 14, 2000: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Meeting Of January 14, 2000: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Practicing Cpa, Vol. 23 No. 5, May 1999, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 23 No. 5, May 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 8, Number 3, May/June 1999, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 8, Number 3, May/June 1999, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Practicing Cpa, Vol. 23 No. 4, April 1999, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 23 No. 4, April 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Independence Standards Board - Minutes, Meeting Of September 1, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Meeting Of September 1, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accounting Guide, Audits of Employee Benefit Plans (the Guide). This proposed SOP would amend SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined Contribution Plans, and SOP 92-6, Accounting and Reporting by Health & Welfare Benefit Plans. This proposed SOP would simplify disclosures for certain investments and would supersede AICPA Practice Bulletin 12, Reporting Separate Investment Fund Option Information of Defined Contribution Pension Plans. This proposed SOP would accomplish the following: a. Amend paragraph 3.20 of the …
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, August 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, August 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999; Isb No. 2, Independence Standards Board
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999; Isb No. 2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Discussion Memorandum: Evolving Forms Of Firm Structure And Organization, October 1999; Dm 99-2, Independence Standards Board
Discussion Memorandum: Evolving Forms Of Firm Structure And Organization, October 1999; Dm 99-2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Discussion Memorandum: Legal Services, December 1999; Dm 99-4, Independence Standards Board
Discussion Memorandum: Legal Services, December 1999; Dm 99-4, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Exposure Draft: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, September 1999; Ed 99-1, Independence Standards Board
Exposure Draft: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, September 1999; Ed 99-1, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Meeting Of November 19, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Meeting Of November 19, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes, Telephonic Meeting Of March 12, 1999: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Telephonic Meeting Of March 12, 1999: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Draft -- Independence Issues Committee Minutes Of February 2, 1999 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Draft -- Independence Issues Committee Minutes Of February 2, 1999 Meeting Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Highlights Of November 19 Isb Meeting: Independence Standards Board Issues Final Ruling On Mutual Funds, Independence Standards Board
Highlights Of November 19 Isb Meeting: Independence Standards Board Issues Final Ruling On Mutual Funds, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
1999 Annual Report, Independence Standards Board
1999 Annual Report, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.